In this paper, the state-of-the-art DWSS (distributed Web server system) technologies are described, including their mechanisms, advantages and disadvantages. Then a new algorithm TB-CCRD (tag based cache cooperative Web requests distribution) for Web requests distribution is presented. Based on it, a scalable high performance DWSS is constructed. In this new architecture of DWSS, the front-end server organizes the caches of each backend Web server into a virtual large cache to improve the hit rate of cache and the response time of the DWSS. The operation of TCP connection handoff is distributed among the backend servers to prevent the front-end from becoming a bottleneck of the system. Tags are used to indicate where the content of a URL is cached, so as to avoid extra communications within the system. Through this mechanism, the TB-CCRD DWSS achieves both higher performance and better scalability.